Portia,
This is clearly an error. I took the following straight from the regulations:
(a) Self-interest threat – the threat that a financial or other interest will inappropriately
influence the professional accountant’s judgment or behavior;
(b) Self-review threat – the threat that a professional accountant will not appropriately
evaluate the results of a previous judgment made or service performed by the
professional accountant, or by another individual within the professional
accountant’s firm or employing organization, on which the accountant will rely
when forming a judgment as part of providing a current service;
(c) Advocacy threat – the threat that a professional accountant will promote a client’s
or employer’s position to the point that the professional accountant’s objectivity is
compromised;
(d) Familiarity threat – the threat that due to a long or close relationship with a client
or employer, a professional accountant will be too sympathetic to their interests or
too accepting of their work; and
(e) Intimidation threat – the threat that a professional accountant will be deterred from
acting objectively because of actual or perceived pressures, including attempts to
exercise undue influence over the professional accountant.
See https://www.ifac.org/sites/default/files/meetings/files/4320.pdf
Paragraph 100.13
FAR - 2/28/14 PASS Praise be to God!
AUD - 7/5/14 PASS Praise be to God!
BEC - 11/29/14PASS Praise be to God!
REG - 2/28/14 PASS Praise be to God!
.